← Digital Nomad

Remote Work Legality

Legal clarity and tax favorability for digital nomads working remotely for foreign employers or as international freelancers — scored 0–100 based on: territorial tax system (only local income taxed), special remote work visa legality, clarity of self-employment status, absence of restrictions on working for foreign companies, and bilateral tax treaty coverage. Georgia scores 95: the purest territorial tax system in the world — income earned from foreign sources is legally and explicitly tax-free, regardless of amount. This is codified in Georgian tax law, not just a gray area. Paraguay 78: territorial taxation for non-residents; Panama 72: territorial taxation for foreign-sourced income. UAE 82: zero personal income tax; clear Virtual Work Programme visa. Estonia 90: globally pioneering e-Residency legal framework, explicit remote work legality, clear €/CZK self-employment rules. Contrast: USA 62 — Citizens taxed on worldwide income even living abroad (FBAR/FATCA); Germany 65 — complex Betriebsstätte rules; France 58 — strict auto-entrepreneur bureaucracy. Russia scores 5 and Belarus 5 — sanctions + legal uncertainty make working for foreign employers extremely difficult. Cuba 2: impossible by design.

#↑ Country↕ Raw Value↕ Score↕
1 Georgia95 95 94
2 Estonia90 90 89
3 United Arab Emirates82 82 81
3 Portugal82 82 81
5 Singapore78 78 77
5 Paraguay78 78 77
7 Armenia75 75 75
8 Bahrain72 72 72
8 Barbados72 72 72
8 Panama72 72 72
8 Croatia72 72 72
8 Costa Rica72 72 72
13 Malta70 70 70
13 Netherlands70 70 70
13 Hong Kong70 70 70
16 Latvia68 68 68
16 Lithuania68 68 68
16 Spain68 68 68
16 Switzerland68 68 68
16 Belize68 68 68
16 Mexico68 68 68
16 Iceland68 68 68
23 Ireland65 65 65
23 Germany65 65 65
23 Malaysia65 65 65
23 Cayman Islands65 65 65
23 Colombia65 65 65
23 Chinese Taipei65 65 65
23 Greece65 65 65
30 England62 62 62
30 Finland62 62 62
30 Denmark62 62 62
30 United States62 62 62
30 Sweden62 62 62
30 Belgium62 62 62
30 Czech Republic62 62 62
30 Canada62 62 62
30 Thailand62 62 62
30 Austria62 62 62
30 Serbia62 62 62
30 Cyprus62 62 62
30 Montenegro62 62 62
43 Scotland60 60 60
43 Luxembourg60 60 60
43 Bermuda60 60 60
43 Mauritius60 60 60
43 Korea Republic60 60 60
43 Antigua and Barbuda60 60 60
43 Italy60 60 60
50 Wales58 58 58
50 Northern Ireland58 58 58
50 Norway58 58 58
50 Poland58 58 58
50 France58 58 58
50 Hungary58 58 58
50 Slovenia58 58 58
57 Australia55 55 55
57 Uruguay55 55 55
57 Slovakia55 55 55
57 Bahamas55 55 55
57 Israel55 55 55
57 New Zealand55 55 55
57 Japan55 55 55
57 Chile55 55 55
65 Seychelles52 52 52
65 Curacao52 52 52
65 Cape Verde52 52 52
65 Bulgaria52 52 52
65 Romania52 52 52
65 Saint Lucia52 52 52
65 Fiji52 52 52
65 Albania52 52 52
65 Dominica52 52 52
74 Brazil50 50 50
74 Gibraltar50 50 50
74 Rwanda50 50 50
74 Turks and Caicos Islands50 50 50
74 Puerto Rico50 50 50
74 Saint Kitts and Nevis50 50 50
74 Turkey50 50 50
81 Aruba48 48 48
81 Anguilla48 48 48
81 British Virgin Islands48 48 48
81 Grenada48 48 48
81 Ecuador48 48 48
81 Indonesia48 48 48
81 El Salvador48 48 48
88 Kosovo45 45 45
88 Andorra45 45 45
88 Kazakhstan45 45 45
88 U.S. Virgin Islands45 45 45
88 Bosnia and Herzegovina45 45 45
88 Sint Maarten45 45 45
88 Saint Vincent and the Grenadines45 45 45
88 Dominican Republic45 45 45
96 Maldives42 42 42
96 Faroe Islands42 42 42
96 Cambodia42 42 42
96 South Africa42 42 42
96 Monaco42 42 42
96 Sri Lanka42 42 42
96 Morocco42 42 42
96 Réunion42 42 42
96 Vietnam42 42 42
96 North Macedonia42 42 42
96 Saint-Martin42 42 42
96 Kyrgyzstan42 42 42
96 Peru42 42 42
96 Martinique42 42 42
96 Guadeloupe42 42 42
96 Philippines42 42 42
112 Macau40 40 40
112 Qatar40 40 40
112 Kenya40 40 40
112 Uzbekistan40 40 40
112 Argentina40 40 40
112 Jamaica40 40 40
118 Ghana38 38 38
118 Namibia38 38 38
118 French Guiana38 38 38
118 Egypt38 38 38
118 Liechtenstein38 38 38
118 Oman38 38 38
118 India38 38 38
118 Jordan38 38 38
118 Moldova38 38 38
118 Azerbaijan38 38 38
128 Botswana35 35 35
128 Tunisia35 35 35
128 San Marino35 35 35
128 Tanzania35 35 35
128 Tahiti35 35 35
128 Trinidad and Tobago35 35 35
128 Montserrat35 35 35
128 Guam35 35 35
128 Guatemala35 35 35
137 Saint Pierre and Miquelon32 32 32
137 Laos32 32 32
137 Mongolia32 32 32
137 New Caledonia32 32 32
141 Senegal30 30 30
141 Guyana30 30 30
141 Zanzibar30 30 30
141 Uganda30 30 30
141 Bolivia30 30 30
146 Suriname28 28 28
146 Kuwait28 28 28
146 Zambia28 28 28
146 Ukraine28 28 28
146 Ethiopia28 28 28
146 American Samoa28 28 28
146 Mayotte28 28 28
146 Northern Mariana Islands28 28 28
146 Vanuatu28 28 28
146 Nepal28 28 28
156 Gambia25 25 26
156 Madagascar25 25 26
156 Ivory Coast25 25 26
156 Swaziland25 25 26
156 Brunei25 25 26
161 Nigeria22 22 23
161 Benin22 22 23
161 Gabon22 22 23
161 Saudi Arabia22 22 23
161 Mozambique22 22 23
161 Honduras22 22 23
161 Palau22 22 23
161 Cook Islands22 22 23
161 Djibouti22 22 23
161 Tajikistan22 22 23
161 Nicaragua22 22 23
172 Togo20 20 21
172 Lesotho20 20 21
172 Cameroon20 20 21
172 São Tomé and Príncipe20 20 21
172 Malawi20 20 21
172 Algeria20 20 21
172 Samoa20 20 21
179 Angola18 18 19
179 Congo18 18 19
179 Zimbabwe18 18 19
179 Marshall Islands18 18 19
179 Kiribati18 18 19
179 Micronesia18 18 19
179 Tonga18 18 19
186 Burkina Faso15 15 16
186 Mauritania15 15 16
186 Liberia15 15 16
186 Equatorial Guinea15 15 16
186 Sierra Leone15 15 16
186 Nauru15 15 16
186 Bangladesh15 15 16
186 Comoros15 15 16
186 Niue15 15 16
186 Pakistan15 15 16
186 Timor-Leste15 15 16
186 Bhutan15 15 16
198 Guinea12 12 13
198 Burundi12 12 13
198 China12 12 13
198 Wallis and Futuna12 12 13
198 Papua New Guinea12 12 13
198 Solomon Islands12 12 13
204 Mali10 10 11
204 Guinea-Bissau10 10 11
204 Congo DR10 10 11
204 Tuvalu10 10 11
204 Venezuela10 10 11
204 Lebanon10 10 11
210 Niger8 8 9
210 Chad8 8 9
210 Central African Republic8 8 9
210 Palestine8 8 9
210 Haiti8 8 9
215 Belarus5 5 6
215 Western Sahara5 5 6
215 Russia5 5 6
215 Sudan5 5 6
215 Libya5 5 6
215 Iraq5 5 6
215 Turkmenistan5 5 6
215 Myanmar5 5 6
223 Yemen2 2 3
223 Syria2 2 3
223 South Sudan2 2 3
223 Somalia2 2 3
223 Korea DPR2 2 3
223 Cuba2 2 3
223 Eritrea2 2 3
223 Afghanistan2 2 3
223 Iran2 2 3